GOSI Calculator
Updated November 2026 · Free · No sign-up
Calculate GOSI contributions in Saudi Arabia — the Saudi-national pension split (9%+9% classic, transitioning under the 2024 reform), the 2% occupational hazards rate for everyone, and SANED unemployment.
Quick answer: For Saudi nationals (pre-reform cohorts): ~21.5% of wage — employee 9.75% (9% annuity + 0.75% SANED), employer 11.75% (9% + 0.75% + 2% hazards). Expats: employer pays only the 2% occupational-hazards levy. The 2024 reform gradually raises annuity rates for younger cohorts — verify your cohort's rate.
GOSI Structure (Who Pays What)
| Branch | Employee | Employer | Applies to |
|---|---|---|---|
| Annuities (pension) | 9% (rising for younger cohorts under the 2024 reform) | 9% (same) | Saudi nationals |
| SANED (unemployment) | 0.75% | 0.75% | Saudi nationals |
| Occupational hazards | — | 2% | Everyone, including expats |
The contributory wage = basic + housing allowance (cash or in-kind valuation), floored at SAR 1,500... capped at SAR 45,000. The 2024 pension reform leaves older cohorts at 9% while stepping younger entrants' rates up over the coming years and shifting retirement ages — your exact annuity percentage depends on your age cohort; check your GOSI account.
Worked Examples
Example 1 — Saudi national, SAR 12,000. Employee: 9.75% = SAR 1,170/month; employer: 11.75% = SAR 1,410. Total flowing against the wage: SAR 2,580.
Example 2 — expat, same wage. Employee: zero; employer: 2% hazards = SAR 240. Expats accrue no GOSI pension — the EOSB is their exit asset instead.
Example 3 — above the ceiling. SAR 60,000 earner contributes on 45,000 only — employee share caps at ~SAR 4,387 regardless of salary growth.
What Saudi Contributions Buy
- Retirement pension: (average final wages × years × 2.5%) pattern, with the reform's new ages/rates phasing in.
- SANED: unemployment support up to 60% of average wage (capped) for initial months.
- Hazards branch: work-injury medical care + disability/death benefits — the piece expats DO get.
Payroll Compliance Notes
Registration within 15 days of hiring; wages must match WPS and GOSI declarations (mismatches trigger Mudad flags and fines); housing allowance under-declaration to cut GOSI is the classic violation — it also shrinks the employee's SANED and pension base. Contribution updates follow the January wage snapshot for the year.
For Expats Reading Their Payslip
Seeing a GOSI deduction as an expat is a payroll error — the 2% hazards levy is employer-only. Your real exit math lives in EOSB; home-country social security (like India's EPF via international-worker rules where applicable) is a separate question worth checking with your employer's mobility team.
Frequently Asked Questions
What are the GOSI contribution rates?
Saudi nationals: 9% + 0.75% SANED each side, plus the employer's 2% hazards (≈21.5% total; younger cohorts' annuity rates rise under the 2024 reform). Expats: employer-only 2% hazards.
Do expats pay GOSI in Saudi Arabia?
No employee contribution — employers pay the 2% occupational-hazards levy only; expats build no GOSI pension and rely on EOSB.
What wage does GOSI apply to?
Basic salary + housing allowance, with a SAR 45,000 monthly ceiling — other allowances and variable pay are excluded.
What is SANED?
The Saudi unemployment insurance branch (0.75% each side) paying up to 60% of average wage for initial unemployment months, Saudis only.
What changed in the 2024 GOSI reform?
Retirement ages and annuity rates phase upward for younger cohorts (new entrants stepping beyond 9%), while older workers keep legacy terms — your cohort's schedule is in your GOSI account.
My employer declares a lower wage to GOSI — does it matter?
Yes — it shrinks your pension/SANED base and is a violation; WPS-GOSI mismatches are exactly what Mudad inspections catch.
✓ Formula verified • Last updated: November 3, 2026